2001 (3) TMI 761

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....J.M. George, JDR, for the Respondent. [Order]. - The notice issued to the appellant proposed to recover the notional Modvat credit taken by the appellant on the goods obtained by it as inputs under the provisions of Section 11D of the Act. Adjudicating on the notice, the Asst. Commissioner confirmed this proposal, and his order has been upheld by the Commissioner (Appeal). Hence this appeal.....

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.... credit of the Central Government. For this sub-rule to apply, two requirements must be satisfied - the amount must have been collected from the buyer of goods, and it must have been representing duty. Neither of these requirements has been fulfilled in the case before me. The appellant did not collect this amount from the buyer of any goods. It did not collect any amount as representing duty. The....